Judgment of the Court of Justice in the case Argos Supply Trading.

Article 148(c) of Council Regulation (EEC) No 2913/92 must be interpreted as meaning that, in the context of a request for authorisation to use the outward processing procedure, in order to assess whether the economic conditions governing the use of that procedure are satisfied, it is necessary to take account not only of the essential interests of Community producers of products analogous to the finished product resulting from the envisaged processing operations, but also of those of Community producers of products analogous to the basic products or to the intermediate non-EU products intended to be incorporated in the Community goods temporarily exported during those operations. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Douane

H&I: Previews


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